1986.04.01
CUSTOMS GENERAL ADMINISTRATION
PROVISIONS GOVERNING THE CONTROL OVER GOODS, MEANS OF CONVEYANCE,
LUGGAGE AND POSTAL ARTICLES ENTERING OR LEAVING THE SPECIAL ECONOMIC
ZONES
(Promulgated on March 25, 1986 by the General Administration of
Customs and approved on March 21, 1986 by the State Council)
CONTENTS
CHAPTER I GENERAL PRINCIPLES
CHAPTER II CONTROL OVER GOODS ENTERING OR LEAVING SPECIAL ZONES
CHAPTER III CONTROL OVER THE MEANS OF CONVEYANCE USED FOR
ENTERING OR LEAVING SPECIAL ZONES
CHAPTER IV CONTROL OVER LUGGAGE AND POSTAL ARTICLES ENTERING OR
LEAVING SPECIAL ZONES
CHAPTER V SUPPLEMENTARY PRINCIPLES
CHAPTER I GENERAL PRINCIPLES
@@ Article 1. These Regulations have been formulated with a
view to promoting the development of Special Economic Zones, to
safeguarding national interests and ensuring the smooth
progression of the socialist economic construction.
@@ Article 2. These Regulations shall apply to the four Special
Economic Zones of Shenzhen, Zhuhai, Shanto and Xiamen (hereinafter
referred to as Special Zones).
@@ Article 3. The goods, means of conveyance, luggage and postal
articles entering or leaving the Special Zones must go through
railway stations, road junctions, sea ports, airports or post offices
where there are Customs establishments and shall be subject to
Customs declaration and to supervision and control by Customs
authorities.
@@ Article 4. All foreign trade and production enterprises
within the Special Zones engaged in import or export business shall
take the documents of approval issued by the foreign
economic relations and trade administration departments at
provincial level and above, or by the People's Government of
the Special Zones and conduct registration formalities at the
Customs office.
Where deemed necessary, Customs officers may be dispatched
to the aforementioned production enterprises to undertake
supervision and control and the handling of Customs procedures. All
such enterprises shall provide the necessary offices and accommodation
free of charge.
Regular written reports on the utilisation, sales and inventory
of the imported goods shall be submitted to the Customs office by the
enterprises mentioned in para. one of this Article and checks will be
conducted by the Customs offices.
@@ Article 5. Any smuggling and other illegal activities carried
out by taking advantage of preferential treatments granted to the
Special Zones by the State or taking advantage of the convenience of
location are strictly prohibited. The Customs office is entitled to
search, in accordance with the Provisional Customs Law of the People'S
Republic of China, any premises in the Special Zones which are under
suspicion of concealing smuggled goods.
@@ Article 6. The relevant State regulations on control over
imports and exports shall be complied with in respect of goods,
means of conveyance, passengers' luggage, and postal articles sent
from foreign countries and areas such as Hong Kong and Macao
(hereinafter referred to as areas abroad) via the Special Zones en
route to non-Special Zone destinations.
@@ Article 7. Statistics shall be collected by the Customs office
in the Special Zones, on the inward and outbound goods, means of
conveyance, luggage and postal articles in terms of import, export
and traffic between the Special Zones and non-Special Zone areas
respectively.
CHAPTER II CONTROL OVER GOODS ENTERING OR LEAVING SPECIAL ZONES
@@ Article 8. The consignee, consignor or their agents shall
make a written declaration to the Customs office in respect of goods
entering or leaving the Special Zones, and submit the licence
and other relevant documents and papers for inspection, in
accordance with the relevant regulations.
@@ Article 9. The Customs duties and Consolidated
Industrial and Commercial Tax (product tax or value added tax) on
goods imported, upon the approval of the competent authorities
specified by State regulations, by administrative organs, enterprises,
institutions and other units in the Special Zones for consumption
within the Special Zones, shall be dealt with as follows:
(a) Customs duties and taxes shall be exempted on imported
machinery, equipment, spare parts,components, raw and other
materials, fuel and vehicles for transportation needed by
construction and production projects in the Special Zones, and on
foodstuffs for tourism and the catering trade as well as articles for
office use and means of transportation imported in reasonable
quantities